as of May '24 this has dropped to 30 days-
Dispute must be opened (i) within 30 days of the date of delivery or fulfilment (as applicable) of an order or (ii) within 180 days of the date you sent the payment to the seller, whichever is sooner.
https://www.paypal.com/uk/legalhub/paypal/buyer-protection?locale.x=en_GB#opening-disputes
Ah ok, I'd checked it out due to a dispute over something I'd sold but that was a 'not received' case so that was where I'd gotten the 180 days from.
@M_V started
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as of May '24 this has dropped to 30 days-
https://www.paypal.com/uk/legalhub/paypal/buyer-protection?locale.x=en_GB#opening-disputes